¿LAS RETENCIONES E INGRESOS A CUENTA SOPORTADOS POR LOS NO RESI- DENTES SON DEDUCIBLES EN EL MOMENTO DE PRACTICAR LAS LIQUIDACIO- NES Y PRESENTAR LAS DECLARACIONES QUE LES CORRESPONDEN?
SI, PARA DETERMINAR LA CUOTA DIFERENCIAL (POSITIVA, A DEVOLVER O CERO) SON DEDUCIBLES LAS RETENCIONES E INGRESOS A CUENTA SOPORTA-DOS POR LOS CONTRIBUYENTES NO RESIDENTES.
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